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BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2018
Topic 606  
New Accounting Pronouncements or Change in Accounting Principle [Line Items]  
Cumulative Effect of Adoption of ASU
The following table summarizes the cumulative effect of adopting Topic 606 using the modified retrospective method of adoption as of January 1, 2018:
 
Balance as of
December 31, 2017
 
Adjustments
Due to Topic 606
 
Balance as of
January 1, 2018
Balance Sheet
 
 
 
 
 
Assets
 
 
 
 
 
   Unbilled revenues
$
86,500

 
$
(78
)
 
$
86,422

   Deferred tax assets
$
24,974

 
$
(173
)
 
$
24,801

Liabilities
 
 
 
 
 
    Accrued expenses and other current liabilities
$
89,812

 
$
(708
)
 
$
89,104

Stockholders’ equity
 
 
 
 
 
    Retained earnings
$
518,820

 
$
457

 
$
519,277

The following tables summarize the impacts of changes in accounting policies after adoption of Topic 606 on the Company’s consolidated financial statements for the year ended December 31, 2018, which primarily resulted from deferring the timing of revenue recognition for contracts that were previously recognized on a cash basis and recognizing revenues from certain license agreements at a point-in-time rather than over time:
 
As of December 31, 2018
 
As Reported
 
Balances Without Adoption of Topic 606
 
Effect of Change Higher/(Lower)
Balance Sheet
 
 
 
 
 
Liabilities
 
 
 
 
 
  Accrued expenses and other current liabilities
$
127,937

 
$
127,690

 
$
247

Other noncurrent liabilities
$
17,661

 
$
17,716

 
$
(55
)
Stockholders’ equity
 
 
 
 
 
  Retained earnings
$
759,533

 
$
759,725

 
$
(192
)
 
Year Ended December 31, 2018
 
As Reported
 
Balances Without Adoption of Topic 606
 
Effect of Change Higher/(Lower)
Income Statement
 
 
 
 
 
Revenues
$
1,842,912

 
$
1,843,159

 
$
(247
)
Income from operations
$
245,764

 
$
246,011

 
$
(247
)
Provision for income taxes

$
9,517

 
$
9,572

 
$
(55
)
Net income
$
240,256

 
$
240,448

 
$
(192
)
ASU 2016-18  
New Accounting Pronouncements or Change in Accounting Principle [Line Items]  
Cumulative Effect of Adoption of ASU
The impact of adoption on the Company’s consolidated statements of cash flows was as follows for the year ended December 31, 2017 and 2016:
 
Year Ended December 31, 2017
 
As Originally Reported
 
Restated
 
Effect
Cash flows from operating activities:
 
 
 
 
 
Changes in operating assets and liabilities:
 
 
 
 
 
Prepaid expenses and other assets
$
3,605

 
$
1,061

 
$
(2,544
)
Net cash provided by operating activities
$
195,364

 
$
192,820

 
$
(2,544
)
Cash flows from investing activities:
 
 
 
 
 
Decrease in restricted cash and time deposits, net
$
8

 
$
—

 
$
(8
)
Acquisition of businesses, net of cash acquired
$
(6,840
)
 
$
(6,810
)
 
$
30

Net cash used in investing activities
$
(36,173
)
 
$
(36,151
)
 
$
22

Effect of exchange rate changes on cash, cash equivalents, and restricted cash
$
11,623

 
$
11,776

 
$
153

Net increase in cash, cash equivalents and restricted cash
$
220,560

 
$
218,191

 
$
(2,369
)
Cash, cash equivalents and restricted cash, beginning of period
362,025

 
364,664

 
2,639

Cash, cash equivalents and restricted cash, end of period
$
582,585

 
$
582,855

 
$
270

 
Year Ended December 31, 2016
 
As Originally Reported
 
Restated
 
Effect
Cash flows from operating activities:
 
 
 
 
 
Changes in operating assets and liabilities:
 
 
 
 
 
Prepaid expenses and other assets
$
(4,791
)
 
$
(2,391
)
 
$
2,400

Net cash provided by operating activities
$
164,817

 
$
167,217

 
$
2,400

Cash flows from investing activities:
 
 
 
 
 
Decrease in restricted cash and time deposits, net
$
29,595

 
$
29,597

 
$
2

Net cash used in investing activities
$
(9,322
)
 
$
(9,320
)
 
$
2

Effect of exchange rate changes on cash, cash equivalents, and restricted cash
$
(3,386
)
 
$
(3,387
)
 
$
(1
)
Net increase in cash, cash equivalents and restricted cash
$
162,576

 
$
164,977

 
$
2,401

Cash, cash equivalents and restricted cash, beginning of period
199,449

 
199,687

 
238

Cash, cash equivalents and restricted cash, end of period
$
362,025

 
$
364,664

 
$
2,639